For a recent 2-year period, the balance sheet of Windsor Company showed the following stockholders equity data at December 31 (in millions). 2020 2019 Additional paid-in capital $ 980 $ 819 Common stock 663 654 Retained earnings 7,250 5,300 Treasury stock 1,620 1,044 Total stockholders equity $7,273 $5,729 Common stock shares issued 221 218 Common stock shares authorized 500 500 Treasury stock shares 36 29 (a) Answer the following questions. (1) What is the par value of the common stock? (Round par value to 2 decimal places, e.g. $3.15.) Par value of common stock $enter the par value of the common stock rounded to 2 decimal places (2) What is the cost per share of treasury stock at December 31, 2020, and at December 31, 2019? December 31, 2020 December 31, 2019 Cost per share of Treasury stock $enter a dollar amount $enter a dollar amount

(b) Prepare the stockholders equity section at December 31, 2020.